For anyone interested who is not yet aware; yesterday HMRC published their views on the effect from 6 April 2017 of legislation changes;
“Trust protections and Capital Gains Tax changes
2:30pm, 31 January 2018 First published.
Find out about the changes to trust protections and the Capital Gains Tax rules from 6 April 2017.”
Andrew M Mortimer
Further to above I feel I should mention that whist the advice document was
only issued on 31 January it appears it may well have then needed an update
on 2 February.
Trust protections and Capital Gains Tax changes
http://links.govdelivery.com/track?type=click&enid=ZWFzPTEmbXNpZD0mYXVpZD0mbWFpbGluZ2lkPTIwMTgwMjAyLjg0NzAxMzAxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE4MDIwMi44NDcwMTMwMSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MjAxMjYwJmVtYWlsaWQ9YS5tb3J0aW1lckB0YWxrMjEuY29tJnVzZXJpZD1hLm1vcnRpbWVyQHRhbGsyMS5jb20mdGFyZ2V0aWQ9JmZsPSZtdmlkPSZleHRyYT0mJiY=&&&101&&&https://www.gov.uk/government/publications/trust-protections-and-capital-gains-tax-changes
10:49am, 2 February 2018 Links to the Residence, Domicile and Remittance
Basis Manual have been added to this guidance.
Find out about the changes to trust protections and the Capital Gains Tax
rules from 6 April 2017.
Andrew M Mortimer